Why are there two different GOSI systems in Saudi Arabia?

A new Social Insurance Law took effect for Saudi nationals registered with GOSI from 3 July 2024 onward. Saudis already registered before that date stay on the older, stable rate structure. It's a registration-date split, not a choice.

Which GOSI system am I on?

If you're a Saudi national who registered with GOSI before 3 July 2024, you're on the existing system at a stable 21.5% combined rate. If you registered on or after that date, you're on the new system, which is on a multi-year phased rate increase through 2028.

Salary August 2026

Saudi Arabia's New GOSI Law, Explained for Employees

If you're Saudi and your payslip shows a GOSI deduction that doesn't match what a colleague sees, you're probably not on the same system. Here's why two different rates exist side by side.

The short version

A new Social Insurance Law took effect for anyone registering with GOSI (the General Organization for Social Insurance) from 3 July 2024 onward. If you were already registered before that date, nothing changes for you — you stay on the older rate structure indefinitely. If you registered on or after that date, you're on a newer system with a higher rate that's still increasing year by year.

It's a registration-date split, not a choice either side gets to make.

Existing system — registered before 3 July 2024

Stable, unchanged: 21.5% combined.

You pay 9.75% (9% pension + 0.75% SANED unemployment insurance).
Your employer pays 11.75% (9% pension + 2% occupational hazards + 0.75% SANED).

New system — registered 3 July 2024 or later

Still phasing in, with annual increases scheduled through 2028. As of Jul–Dec 2026, the combined rate is 23.5%:

You pay 10.75%.
Your employer pays 12.75%.

Earlier in 2026 (Jan–Jun), the rate was 10.25% / 12.25% (22.5% combined) — it moved up mid-year and will keep moving up on a published annual schedule. If you're on this system, expect your deduction percentage to change again next year.

What stays the same either way

The contribution base is always basic salary + housing allowance, capped at SAR 45,000/month — other allowances (transport, phone) aren't counted.
Non-Saudi employees aren't on either system — GOSI for expatriates is a flat 2%, paid entirely by the employer, covering occupational hazards only. Nothing is deducted from an expat's pay.

Want your actual take-home number, not just the rate?

Open the Saudi salary calculator

Rates for the new-registration system are on a published multi-year schedule and will change again after 2026 — this post reflects rates researched in August 2026. See the full GOSI rates reference for both systems side by side, and confirm your exact category with GOSI directly before making payroll decisions.